"Success Fee" to Non-Resident Company is Consultancy Service; TDS Applies u/s 194J of Income Tax Act.

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....TDS u/s 194J - Nature of an amount term as “success fee” paid to Non Resident Company (NRC) at the rate of 0.75% of the total debt financing - it is a ‘consultancy service’ - TDS liable to be deducted - SC....